PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP), DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA SATUAN KERJA LINGKUP WILAYAH KPPN D.I. YOGYAKARTA)

Abstract

The high number of financial report fraud cases that occur in the government sector can weaken the level of public trust in government performance. Producing quality financial statements is an effort to increase government accountability and transparency to restore public trust. The quality of financial reports is influenced by several factors. This study aims to analyze the effect of human resources competency, the advantage of information technology, application of Government Accounting Standards (SAP), and Internal Control on the quality of financial reports. The population of this study is a work unit within the scope of the Yogyakarta KPPN area with a total sample of 76 employees. The data analysis technique used is SEM (Structural Equation Model) using SmartPLS 3.0 software. The results of this study indicate that the use of information technology and internal control systems has a positive and significant relationship to the quality of financial reports. While the competence of human resources and the application of Government Accounting Standards (SAP) has a positive but not significant relationship to the quality of financial reports.